PRINTER'S NO. 758
No. 676 Session of 1975
INTRODUCED BY A. K. HUTCHINSON, MARCH 5, 1975
REFERRED TO COMMITTEE ON FINANCE, MARCH 10, 1975
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further defining the term "business."
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Clause (c) of section 301, act of March 4, 1971
14 (P.L.6, No.2), known as the "Tax Reform Code of 1971," added
15 August 31, 1971 (P.L.362, No.93), is amended to read:
16 Section 301. Definitions.--The following words, terms and
17 phrases when used in this article shall have the meaning
18 ascribed to them in this section except where the context
19 clearly indicates a different meaning. Any reference in this
20 article to the Internal Revenue Code shall include the Internal
21 Revenue Code of 1954, as amended to the date on which this
22 article is effective.
1 * * *
2 (c) "Business" means an enterprise, activity, profession,
3 vocation, trade, joint venture, commerce or any other
4 undertaking of any nature when engaged in as commercial
5 enterprise and conducted for profit or ordinarily conducted for
6 profit, whether by an individual, partnership, association or
7 other unincorporated entity. The performance of services by an
8 employe on behalf of an employer which requires expenditures for
9 the benefit of the employer, that are nonreimbursable to the
10 employe, shall be considered businesses for the purpose of this
11 act.
12 Section 2. This act shall take effect immediately and shall
13 be retroactive to January 1, 1975.
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